to cover the whole supply chain.
- Group 1 Manufacture of Semiconductors
Front-end Semiconductor such as Electronics Design, Silicon Wafers, Wafer FAB
Promoted projects will enjoy a 10-year corporate income tax exemption.
Back-end Semiconductors such as Wafer SORT, Die Bank, Assembly, IC Testing
Promoted projects will enjoy an 8-year corporate income tax exemption with machinery investment of at least 1.5 billion baht.
Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of less than 1.5 billion baht.
- Group 2 Manufacture of Advanced Printed Circuit Board (PCB), including flexible PCB or multi-layer PCB such as PCB FAB, FA Lab, SMT, PTH, PCBA Test
Promoted projects will enjoy an 8-year corporate income tax exemption with machinery investment of at least 1.5 billion baht.
Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of less than 1.5 billion baht.
- Group 3 Manufacture of Printed Circuit Board Assembly (PCBA) such as Box Build, Product Test, Pack/Ship
Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of at least 500 million baht.
Promoted projects will enjoy a 3-year corporate income tax exemption with machinery investment of less than 500 million baht.
Merit-based Incentives
Semiconductor projects with further investment in Research&Development (R&D) will be eligible for additional corporate income tax exemption up to 5 years.
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For more information, please contact:
Thailand Board of Investment
Tel. +66 (0) 2553 8111
E-mail: head@boi.go.th
Website: www.boi.go.th
Youtube: Think Asia, Invest Thailand